Equipment Is Acquired by Issuing a Note Payable for $50,000

Equipment is acquired by issuing a note payable for $50,000 and a making a down payment of $20,000. The statement of cash flows will report a:

A) $20,000 outflow in the operating activities section.
B) $70,000 outflow in the investing activities section.
C) $50,000 inflow in the financing activities section.
D) $20,000 outflow in the investing activities section.